PwC's accounting podcast
Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.
Episodes
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
The European Commission’s Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes.
In this episode, we discuss:
- 2:53 – The legislative status of the content ...
We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more.
In this episode, we discuss:
- 2:12 – Current versus noncur...
In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era.
In this episode, we discuss:
- 1:18 – What “terminal v...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
As the SEC undergoes significant leadership changes, this episode offers a timely look at how recent developments are reshaping regulatory priorities. We offe...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
Energy planning is a business issue, not just a utility issue. As the energy transition accelerates, the demands on power systems are rapidly evolving. In this episode...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss Form 8-K, a critical SEC filing for timely disclosure of significant corporate events. While foundational in nature, Form 8-K r...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to t...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key conside...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under the ESRS framework. From the f...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and...
Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today.
In this episode, we discuss:
- 1:19 – A refresher on the scope and objectives of the IRA
- 3:50 – How the administration change has affe...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas.
In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're prepar...
As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report.
In th...
In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights and guidance.
In this episode, we discuss:
- 1:10 – An overview of derivatives and hedging,...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.
With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical impleme...
We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.
In this episode, we discuss:
- 2:05 – Key considerations for loans and re...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC’s five-step process for GHG reporting, with a deep dive into measurement approaches across scope 1, 2, and 3 emissions.
In this episode, we ...
We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensation is reflected in each of the financial statements.
In this episode, we discuss:
- 0:55 – Stock-based compensation presentation in the:
- 1:09 – Balance sheet
- 9:36 – Income statement
- 11:34 – ...
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.
In this episode, we explore the foundational concepts that underpin sustainability reporting. From qualitative characteristics and connect...
We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) and voting interest entities (VOEs) – as well as variable interests in VIEs that are not consolidated. This episode breaks down the relevant frameworks, presentation principles, and disclosure ...
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